Updated 04/02/2025
In force

Version from: 01/01/2024
Amendments (1)
FAQ23 - CapEx KPI
Status: Final
Answered: 20/10/2023
Annex 2
FAQ8.1 - General topics
Status: Final
Answered: 20/10/2023
Annex 2
FAQ8.2 - General topics
Status: Final
Answered: 20/10/2023
Annex 2
FAQ8.3 - General topics
Status: Final
Answered: 20/10/2023
Annex 2
FAQ61 - Filling in the templates
Status: Final
Answered: 31/10/2024
Annex 2
FAQ1 - Scope of covered entities
Status: Final
Answered: 31/10/2024
Annex 2
FAQ149 - Taxonomy Disclosures Delegated Act
Status: Final
Answered: 29/11/2024
Annex 2
FAQ29 - Taxonomy-assessment of specific exposures
Status: Final
Answered: 31/10/2024
Annex 2
FAQ31 - Taxonomy-assessment of specific exposures
Status: Final
Answered: 31/10/2024
Annex 2
Report of the PSF: Voluntary information as part of Taxonomy-eligibility reporting
Published: 25/01/2022
Annex 2
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AD ToolDelegated Regulation 2021/2178
ANNEX II

ANNEX II - Delegated Regulation 2021/2178

ANNEX II

TEMPLATES FOR THE KPIs OF NON-FINANCIAL UNDERTAKINGS

Template: Proportion of turnover from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N



Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

 

 

 

 

Economic Activities (1)

Code () (2)

Turnover (3)

Proportion of Turnover, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy (9)

Biodiversity (10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) turnover, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

 

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

 

Activity 1 ()

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

E

 

Activity 2

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

 

 

Of which enabling

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

 

Of which transitional

 

%

%

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

 

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

 

 

 

 

 

 

 

 

 

 

Activity 1 ()

 

 

%

EL

EL

 

 

EL

 

 

 

 

 

 

 

 

%

 

 

Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

%

 

A.  Turnover of Taxonomy-eligible activities (A.1+A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

 

 

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Turnover of Taxonomy-non-eligible activities

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

100 %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
(1)   

The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.:

— Climate Change Mitigation: CCM

— Climate Change Adaptation: CCA

— Water and Marine Resources: WTR

— Circular Economy: CE

— Pollution Prevention and Control: PPC

— Biodiversity and ecosystems: BIO.


For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1.


Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated.


For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1.


The same codes should be used in Sections A.1 and A.2 of this template.

(2)   

Y – Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant environmental objective

N – No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant environmental objective

N/EL – Not eligible, Taxonomy-non-eligible activity for the relevant environmental objective.

(3)   

Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below:


image

(4)   

The same activity may align with only one or more environmental objectives for which it is eligible.

(5)   

The same activity may be eligible and not aligned with the relevant environmental objectives.

(6)   

EL – Taxonomy-eligible activity for the relevant objective


N/EL – Taxonomy-non-eligible activity for the relevant objective.

(7)   

Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template.

(8)   

For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.

Template: Proportion of CapEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N



Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

 

 

 

 

Economic Activities (1)

Code () (2)

CapEx (3)

Proportion of CapEx, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy(9)

Biodiversity(10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or eligible (A.2.) CapEx, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

 

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

 

Activity 1 ()

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

E

 

Activity 2

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

 

 

Of which enabling

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

 

Of which transitional

 

%

%

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

 

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

 

 

 

 

 

 

 

 

 

 

Activity 1 ()

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

%

 

 

CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

%

 

A.  CapEx of Taxonomy-eligible activities (A.1+A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

 

 

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CapEx of Taxonomy-non-eligible activities

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

100 %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
(1)   

The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.:

— Climate Change Mitigation: CCM

— Climate Change Adaptation: CCA

— Water and Marine Resources: WTR

— Circular Economy: CE

— Pollution Prevention and Control: PPC

— Biodiversity and ecosystems: BIO.


For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1.


Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated.


For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1.


The same codes should be used in Sections A.1 and A.2 of this template.

(2)   

Y – Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant environmental objective


N – No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant environmental objective


N/EL – not eligible, Taxonomy-non-eligible activity for the relevant environmental objective.

(3)   

Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below:


image

(4)   

The same activity may align with only one or more environmental objectives for which it is eligible.

(5)   

The same activity may be eligible and not aligned with the relevant environmental objectives.

(6)   

EL – Taxonomy-eligible activity for the relevant objective


N/EL – Taxonomy-non-eligible activity for the relevant objective.

(7)   

Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template.

(8)   

For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.

Template: Proportion of OpEx from products or services associated with Taxonomy-aligned economic activities – disclosure covering year N



Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

 

 

 

 

Economic Activities (1)

Code () (2)

OpEx (3)

Proportion of OpEx, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy (9)

Biodiversity (10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) OpEx, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

 

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

 

Activity 1 (*1)

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

E

 

Activity 2

 

 

%

 

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

 

 

Of which enabling

 

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

 

Of which transitional

 

%

%

 

 

 

 

 

Y

Y

Y

Y

Y

Y

Y

%

 

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

 

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

 

 

 

 

 

 

 

 

 

 

Activity 1 ()

 

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

%

 

 

OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

%

 

A.  OpEx of Taxonomy eligible activities (A.1+A.2)

 

%

%

%

%

%

%

%

 

 

 

 

 

 

 

 

 

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OpEx of Taxonomy-non-eligible activities

 

%

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

100 %

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
(1)   

The Code constitutes the abbreviation of the relevant objective to which the economic activity is eligible to make a substantial contribution, as well as the section number of the activity in the relevant Annex covering the objective, i.e.:

— Climate Change Mitigation: CCM

— Climate Change Adaptation: CCA

— Water and Marine Resources: WTR

— Circular Economy: CE

— Pollution Prevention and Control: PPC

— Biodiversity and ecosystems: BIO.


For example, the Activity ‘Afforestation’ would have the Code: CCM 1.1.


Where activities are eligible to make a substantial contribution to more than one objective, the codes for all objectives should be indicated.


For example, if the operator reports that the activity ‘Construction of new buildings’ makes a substantial contribution to climate change mitigation and circular economy, the code would be: CCM 7.1. / CE 3.1.


The same codes should be used in Sections A.1 and A2 of this template.

(2)   

Y – Yes, Taxonomy-eligible and Taxonomy-aligned activity with the relevant environmental objective


N – No, Taxonomy-eligible but not Taxonomy-aligned activity with the relevant environmental objective


N/EL – not eligible, Taxonomy-non-eligible activity for the relevant environmental objective.

(3)   

Where an economic activity contributes substantially to multiple environmental objectives, non-financial undertakings shall indicate, in bold, the most relevant environmental objective for the purpose of computing the KPIs of financial undertakings while avoiding double counting. In their respective KPIs, where the use of proceeds from the financing is not known, financial undertakings shall compute the financing of economic activities contributing to multiple environmental objectives under the most relevant environmental objective that is reported in bold in this template by non-financial undertakings. An environmental objective may only be reported in bold once in one row to avoid double counting of economic activities in the KPIs of financial undertakings. This shall not apply to the computation of Taxonomy-alignment of economic activities for financial products defined in point (12) of Article 2 of Regulation (EU) 2019/2088. Non-financial undertakings shall also report the extent of eligibility and alignment per environmental objective, that includes alignment with each of environmental objectives for activities contributing substantially to several objectives, by using the template below:


image

(*1)   

The same activity may align with only one or more environmental objectives for which it is eligible.

(4)   

The same activity may be eligible and not aligned with the relevant environmental objectives.

(5)   

EL – Taxonomy-eligible activity for the relevant objective


N/EL – Taxonomy-non-eligible activity for the relevant objective.

(6)   

Activities shall be reported in Section A.2 of this template only if they are not aligning to any environmental objective for which they are eligible. Activities that align to at least one environmental objective shall be reported in Section A.1 of this template.

(7)   

For an activity to be reported in Section A.1 all DNSH criteria and minimum safeguards shall be met. For activities listed under A2, columns (5) to (17) may be filled in on a voluntary basis by non-financial undertakings. Non-financial undertakings may indicate the substantial contribution and DNSH criteria that they meet or do not meet in Section A.2 by using: (a) for substantial contribution – Y/N and N/EL codes instead of EL and N/EL; and (b) for DNSH – Y/N codes.